Examlex
Match each example to one of the processes below.
-Overfishing results in an endangered fish population with a very small population size.
Other Comprehensive Income
Other Comprehensive Income includes revenues, expenses, gains, and losses that are not included in net income, affecting the equity section of the balance sheet.
IFRS
International Financial Reporting Standards, a set of accounting guidelines that provide a global framework for how public companies prepare and disclose their financial statements.
Statement of Comprehensive Income
A financial statement that includes all changes in equity from non-owner sources, in addition to net income.
Retained Earnings Restriction
Limitations or requirements placed on the portion of earnings not distributed as dividends but kept by the company for reinvestment.
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